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2022 (5) TMI 307 - HC - VAT and Sales TaxValidity of assessment order - Levy of entry tax and penalty - paver finisher purchased by the appellant from a dealer in Gujarat - purchase omission and consequential sales suppression - HELD THAT:- It appears that the assessment order passed by the first respondent for the assessment year 2015-16 levying entry tax and the assessment orders dated 28.03.2018 passed by the first respondent for the assessment years from 2012-2013 to 2015-16 under the TNVAT Act, 2006, were set aside by this court vide orders dated 12.06.2018 and 19.06.2018 respectively. Thereafter, no assessment order afresh was passed by the first respondent till date. While so, the first respondent by proceedings dated 07.03.2022, directed the second respondent to attach the bank account of the appellant for the tax liability, which was challenged in WP.No.7138 of 2022 and the said writ petition was disposed of, by the order impugned herein. It is not in dispute that the appellant has paid 15% of the disputed tax, as directed by the learned Judge, in the order dated 19.06.2018 in WP.Nos.13329 to 13332/2018. However, what was disputed on the side of the respondents is the objections dated 02.08.2018 said to have been filed by the appellant. In view of the same, the learned Judge directed the appellant to pay another 50% of Rs.42,00,000/- representing the balance tax demand & penalty, for the purpose of lifting the attachment made on its bank account. It is the grievance of the appellant that they have been facing serious financial crisis and due to the attachment of the bank account, they could not run their business and meet out the day today activities. This court, to sub-serve the interests of justice, is inclined to modify the order dated 24.03.2022 passed in WP.No.7138 of 2022 by reducing the payment of 50% of Rs.42,00,000/- to Rs.15,00,000/- alone and is accordingly, modified. The other directions / conditions issued therein qua passing of the assessment orders, lifting the bank attachment etc. remain unaltered. The time for payment of Rs.15,00,000/- by the appellant is six weeks from the date of receipt of a copy of this judgment. Appeal disposed off.
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